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Taxation—Interest Deductions—Application of the “Business Purpose” Test to Section 163(a) of the Internal Revenue Code—Rothschild v. United States Cover

Taxation—Interest Deductions—Application of the “Business Purpose” Test to Section 163(a) of the Internal Revenue Code—Rothschild v. United States

Open Access
|Oct 1968
Journal eISSN: 1930-661X
Language: English
Page range: 181 - 187
Published on: Oct 1, 1968
Published by: Boston College Law School
In partnership with: Paradigm Publishing Services

© 1968 Douglas K. Magary, published by Boston College Law School
This work is licensed under the Creative Commons License.